HomeMy WebLinkAbout5B1 Resolution No. 3551 (Determining Tax Increment to be Collected in Year 2023)1
RESOLUTION NO. 3551
RESOLUTION OF THE SOUTH BEND REDEVELOPMENT COMMISSION
DETERMINING THAT THE TAX INCREMENT WHICH MAY BE COLLECTED IN
THE YEAR 2023 IS NEEDED TO SATISFY OBLIGATIONS OF THE COMMISSION
AND THAT NO EXCESS ASSESSED VALUE MAY BE ALLOCATED TO THE
RESPECTIVE TAXING UNITS AND OTHER RELATED MATTERS
WHEREAS, the South Bend Redevelopment Commission (the "Commission"), the
governing body of the South Bend, Indiana, Department of Redevelopment (the "Department")
and of the Redevelopment District of the City of South Bend, Indiana (the ''Redevelopment
District"), exists and operates under the provisions of IC 36-7-14, as amended from time to time
(the "Act"); and
WHEREAS, the Commission has previously adopted resolutions, which have been
amended from time to time, declaring various portions of the City of South Bend to be
economic development areas or redevelopment areas within the meaning of the Act (the
"Areas") and designated territory within such Areas as allocation areas (the "Allocation Areas")
under Section 39 of the Act, which Allocation Areas are listed in Exhibit A attached hereto; and
WHEREAS, the Commission, in accordance with the Act, has previously established an
allocation fund for each of the Allocation Areas (the "Allocation Funds"); and
WHEREAS, Section 39 of the Act requires the Commission to determine the amount, if
any, by which the assessed value of the taxable property in the Allocation Areas for the most
recent assessment date minus the base assessed value, when multiplied by the estimated tax rate
of the respective Allocation Areas, will exceed the amount of assessed value needed to produce
the property taxes necessary to make, when due, principal and interest payments on bonds
payable from the Allocation Fund, plus the amount necessary for other purposes described in
Section 39 of the Act; and
WHEREAS, Section 39 of the Act requires the Commission to provide to the St. Joseph
County Auditor, the Common Council, the Department of Local Government Finance, and the
fiscal officers for each taxing unit located wholly or partly within the respective Allocation
Areas written notice stating (i) the amount, if any, of excess assessed value that the Commission
has determined may be allocated to the respective taxing units in the manner prescribed in
Section 39 of the Act, or (ii) that the Commission has determined that there is no excess
assessed value that may be allocated to the respective taxing units in the manner prescribed in
Section 39 of the Act; and
NOW, THEREFORE, BE IT RESOLVED by the South Bend Redevelopment
Commission as follows:
1. The Commission hereby determines that there is no excess assessed value in the
Allocation Areas that may be allocated to the respective taxing units in the manner prescribed in
Section 39 of the Act because the Commission hereby finds that, for each respective Allocation
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Area, the assessed value of the taxable property in the Allocation Area for the most recent
assessment date minus the base assessed value, when multiplied by the estimated tax rate of the
Allocation Area, will not exceed the amount of assessed value needed to produce the property
taxes necessary to make, when due, principal and interest payments on bonds payable from the
Allocation Fund of the Allocation Area, plus the amount necessary for other purposes described
in Section 39 of the Act. Accordingly, for tax year payable 2023, the Commission determines
that no amount of assessed value of the Allocation Areas will be allocated to the respective
taxing units in the manner prescribed in Section 39 of the Act. In making this determination,
the Commission has considered the effect that such determination will have on the property tax
rate in the Redevelopment District.
2. This determination for 2023 shall not be construed to affect any future
determination of the Commission with respect to the capture of assessed value of the taxable
property in the Allocation Areas in the years following 2023.
3. The President or Vice President of the Commission is hereby authorized and
directed to immediately notify or cause to be notified the St. Joseph County Auditor, the South
Bend Common Council, the Department of Local Government Finance, and the officers who
are authorized to fix budgets, tax rates, and tax levies under Indiana Code 6-1.1-17-5 for each of
the other taxing units wholly or partly located within the Allocation Areas of the determinations
made herein by the Commission, by way of a letter in substantially the form attached hereto as
Exhibit B, which notice is intended to satisfy the requirements of Section 39 of the Act.
Further, the Commission acknowledges that, based on its determination herein, no notice is due
to the St. Joseph County Auditor under 50 IAC 8-2-4(b).
ADOPTED AND APPROVED at a meeting of the South Bend Redevelopment
Commission held virtually and in person at 1308 County-City Building, 227 W Jefferson
Boulevard, South Bend, Indiana on the 12th day of May 2022.
CITY OF SOUTH BEND,
DEPARTMENT OF REDEVELOPMENT
________________________________
Marcia I. Jones, President
ATTEST:
________________________________
Troy Warner, Secretary
EXHIBIT A
Allocation Areas
1) River West Development Area
2) West Washington Chapin Development Area
3) River East Development Area Allocation Area #1
4) River East Development Area Allocation Area #2
5) South Side General Development Area #1
6) Douglas Road Economic Development Area
EXHIBIT B
(Form of Letter)
Date
Mr./Ms. [Name]
Taxing Unit Address
Subject: Request Regarding Capture of Incremental Assessed Value for the City of South Bend
Dear Mr./Ms. [Name]:
In accordance with the provisions of Indiana Code Section 36-7-14-39, the South Bend
Redevelopment Commission has determined by Resolution No. 35xx, passed May 12, 2022, that
there is no excess assessed value that may be allocated to the respective taxing units in the
manner prescribed in Indiana Code Section 36-7-14-39(b)(1).
The Allocation Areas of the City of South Bend covered by this letter are as follows:
River West Development Area
West Washington Chapin Development Area
River East Development Area Allocation Area # 1
River East Development Area Allocation Area #2
South Side General Development Area #1
Douglas Road Economic Development Area
Thank you.
Sincerely,
South Bend Redevelopment Commission
Marcia I. Jones,
President